Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Kvist & Jensen, Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:36717785
Beskrivelse af revisor:statsautoriseret revisor
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):Basis for Adverse Opinion
Management has presented the financial statements on the assumption of continued operations. Note 1 in the financial statements refers to uncertainty regarding the company's continued operations, which is conditional on the company achieving revenue on the web portal and liquidity is provided to finance the operation of the company. We have not received documentation that sufficiently documents the company's continued operation, which is why we make reservations about this.
Note 2 to the annual accounts discusses uncertainty in measuring the company's development projects, which are recognized at DKK 3. 2 million. We have not received documentation that sufficiently documents the measurement and recognition of the development projects, which is why we make reservations about this. In our opinion, the development projects should be written down by DKK 3. 2 million. As a result, depreciation would have been increased by DKK 3. 2 million, while tax on the profit, profit and equity for the year would have been reduced by DKK 0. 7 million and DKK 2. 5 million, respectively and DKK 2. 5 million.
Deferred tax assets are recognized at DKK 1. 8 million. The measurement of the asset presupposes that the company's future earnings exceed DKK 8. 2 million. within 3-4 years. We have not received documentation that sufficiently documents the company's future earnings, which is why we make reservations about this. In our opinion, deferred tax assets should be written down by DKK 1. 8 million. As a result, tax on the profit for the year, profit and equity would have been reduced by DKK 1. 8 million and DKK 1. 8 million, respectively. and DKK 1. 8 million.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and the additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the “Auditor’s Responsibilities for the Audit of the Financial Statements” section of our report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Konklusion (revision):We have audited the financial statements of Quotel A/S for the financial year 1 January - 31 December 2022, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equity and notes, for the Company. The financial statements are prepared under the Danish Financial Statements Act.
In our opinion, because of the significance of the matter discussed in the “Basis for Adverse Opinion” section of our report, the financial statements do not give a true and fair view of the financial position of the Company at 31 December 2022, and of the results of the Company's operations for the financial year 1 January - 31 December 2022 in accordance with the Danish Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Statement on Management’s Review
Management is responsible for Management’s Review.
Our opinion on the financial statements døs not cover Management’s Review, and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read Management’s Review and, in doing so, consider whether Management’s Review is materially inconsistent with the financial statements or our knowledge obtained during the audit, or otherwise appears to be materially misstated.
Moreover, it is our responsibility to consider whether Management’s Review provides the information required under the Danish Financial Statements Act.
Based on the work we have performed, we conclude that Management’s Review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statement Act. We did not identify any material misstatement of Management’s Review.
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